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        GST

        Introducing new Table 3.1.1 in GSTR-3B for reporting supplies u/s 9(5)

        July 21, 2022

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        According to section 9(5) of CGST Act, 2017, Electronic Commerce Operator (ECO) is required to pay tax on supply of certain services notified by the government such as Passenger Transport Service, Accommodation services, Housekeeping Services & Restaurant Services, if such services are supplied through ECO. For reporting of such supplies a new Table 3.1.1 is being added in GSTR-3B as per Notification No. 14/2022 – Central Taxdated 05th July, 2022 wherein both ECOs and registered persons can report their supplies made under section 9(5) respectively.

        For detailed advisory in this regard please click here

        Thanking You,
        Team GSTN

        Tax liability under section 9(5): ECOs and suppliers must report specified supplies using new GSTR 3B Table 3.1.1. A statutory charge requires electronic commerce operators to pay tax on specified services supplied through them, including passenger transport, accommodation, housekeeping and restaurant services. To facilitate compliance, GSTR 3B has been amended by adding Table 3.1.1, allowing both electronic commerce operators and registered persons to report supplies subject to that charge in their returns.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Tax liability under section 9(5): ECOs and suppliers must report specified supplies using new GSTR 3B Table 3.1.1.

                                A statutory charge requires electronic commerce operators to pay tax on specified services supplied through them, including passenger transport, accommodation, housekeeping and restaurant services. To facilitate compliance, GSTR 3B has been amended by adding Table 3.1.1, allowing both electronic commerce operators and registered persons to report supplies subject to that charge in their returns.


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